数字经济视域下私域直播产业的合规困境与宏观调控路径研究

Research on Compliance Dilemmas and Macro-Control Paths of the Private Domain Live Streaming Industry from the Perspective of Digital Economy

摘要: 私域直播作为数字经济时代的新兴商业形态，因其去中心化、高隐蔽性等特征，对现行市场监管与税收征管体系构成挑战。当前存在违法行为界定模糊、多主体责任不清、新技术应用法律空白等突出困境。本研究从三个维度探讨宏观调控路径：在法律规制层面，应建立实质性商业行为识别标准，明确AI数字人双重责任体系，并根据平台介入深度实行差异化监管；在税收治理层面，应利用金税四期工程建立数据共享机制，通过资金流反查实现穿透式监管，推动从核定征收向查账征收转变；在协同监管层面，应部署智能化取证系统，建立跨域执法协作机制，形成多元共治格局。上述路径有助于完善私域直播合规体系，推动社交电商规范化发展，促进数字经济健康可持续发展。

Abstract: As an emerging business form in the digital economy era, private domain live streaming poses challenges to the current market supervision and tax collection and administration systems due to its characteristics of decentralization and high concealment. At present, there are prominent dilemmas including vague definition of illegal acts, unclear responsibilities of multiple subjects, and legal gaps in the application of new technologies. This study explores macro-control paths from three dimensions: at the legal regulation level, identification criteria for substantive commercial acts should be established, a dual liability system for AI digital humans should be clarified, and differentiated supervision should be implemented according to the depth of platform intervention; at the tax governance level, the Golden Tax Phase IV Project should be utilized to build a data sharing mechanism, penetrating supervision should be realized through reverse investigation of capital flows, and the transformation from verified collection to audit collection should be promoted; at the collaborative supervision level, an intelligent evidence collection system should be deployed, a cross-regional law enforcement cooperation mechanism should be established, and a pattern of diversified co-governance should be formed. The above paths help to improve the compliance system of private domain live streaming, promote the standardized development of social e-commerce, and boost the healthy and sustainable development of the digital economy.